JP2023142003A - Cost transfer device, cost transfer method, and cost transfer program - Google Patents

Abstract

To provide a cost transfer device capable of early grasping costs by transferring the costs to a divided finished product on the basis of standard costs.SOLUTION: A cost transfer device, regarding products to be manufactured, comprises: a standard cost master in which standard costs per product are registered for each cost item of costs; machine number processing means for updating the number of finished products in the production number information when products are completed; cost incurrence processing means for updating an accumulated incurrence amount and a work-in-progress balance of the cost item in production number cost aggregated data; and cost calculation means, when the number of finished products in the production number information is updated in the case of (the number of arrangements>the number of finished products), for calculating a transfer amount by using (the standard costs in the standard cost master×the number of finished product this time) for each cost item of the costs, transferring the calculated transfer account to the finished products as a transferred sum, updating a finished transfer amount in the production number cost aggregated data by using the transferred sum, and updating the work-in-progress balance by using (the accumulated incurrence amount - the finished transfer amount).SELECTED DRAWING: Figure 1

Description

The present invention relates to a cost transfer device, a cost transfer method, and a cost transfer program.

For example, when individual costs are managed in the manufacturing industry, a large number of cost details occur and it is difficult to calculate the actual cost per item. In this case (hereinafter referred to as ``split completion''), it is often difficult to grasp the cost equivalent to the split with respect to the amount transferred from the ``in-process cost'' to the ``completion cost'' for the split completed product. Conventionally, there is, for example, Patent Document 1 as a system for transferring "in-process costs" to "completion costs."

Japanese Patent Application Publication No. 2016-131015

However, in Patent Document 1, when individual costs are managed for products, by transferring the cost based on the standard cost for divided finished products, the accuracy of the transferred amount can be improved and the transferred amount can be grasped at an early stage. There is no mention of making it possible to quickly understand costs in this way.

The present invention has been made in view of the above, and improves the accuracy of transferred amounts by transferring costs based on standard costs for split finished products when individual costs of products are managed. It is an object of the present invention to provide a cost transfer device, a cost transfer method, and a cost transfer program that enable early grasping of costs by making it possible to grasp transfer amounts at an early stage.

In order to solve the above-mentioned problems and achieve the objects, the present invention provides a cost transfer device including a control section and for managing individual costs of products, wherein the control section is configured to manage the cost of products to be manufactured. A standard cost master that registers the standard cost per item for each expense item, production number information including production number, number of arrangements, and number of completed items, production number, cost item, cumulative amount incurred, completed transfer amount, and work in progress. The manufacturing number processing means updates the completed number of the manufacturing number information when the product is completed, and the manufacturing number processing means updates the completed number of the manufacturing number information each time the cost is generated. A cost generation processing means that updates the cumulative amount incurred and the remaining amount of work in process for the relevant cost item in the manufacturing number cost summary data, and when the number of completed items in the manufacturing number information is updated, if the number of arrangements > the number of completed items, the cost For each expense item, calculate the transfer amount by multiplying the standard cost of the standard cost master by the current completed quantity, transfer the calculated transfer amount to the current finished product as the transfer amount, and calculate the completed transfer amount of the production number cost summary data. The present invention is characterized by comprising a cost calculation means that updates the amount of work in process with the transfer amount and updates the remaining amount of work in process with the cumulative amount generated minus the completed transfer amount.

Further, according to one aspect of the present invention, if the standard cost in the standard cost master x the current number of completed items > the remaining amount of work in progress in the production number cost summary data, the cost calculation means uses the remaining amount of work in progress as the transfer amount. You may decide to transfer it to the finished product.

Further, according to one aspect of the present invention, when the number of arrangements = the number of completed items, the cost calculation means calculates the total amount of work-in-progress remaining amount of the production number cost summary data for the current finished product for each cost item. You may decide to transfer it to

According to one aspect of the present invention, the cost items may include material costs, outsourcing costs, and labor costs.

Further, according to one aspect of the invention, the product may include a large machine.

Further, in order to solve the above-mentioned problems and achieve the objects, the present invention provides a cost transfer method executed by an information processing device including a control unit, wherein the control unit controls, with respect to a product to be manufactured, A standard cost master that registers the standard cost per piece for each cost item, production number information including production number, number of arrangements, and number of completed items, production number, cost item, cumulative amount incurred, completed transfer amount, and production number cost summary data including work-in-progress balance, and a production number processing step that updates the completed number in the production number information when the product is completed, which is executed in the control unit. , a cost generation processing step that updates the cumulative amount incurred and the remaining amount of work in progress for the relevant cost item in the production number cost summary data each time a cost is generated; and when the number of completed items in the production number information is updated, the number of arrangements is updated. ＞In the case of the completed quantity, calculate the transfer amount by multiplying the standard cost of the standard cost master x the current completed quantity for each cost item, and transfer the calculated transfer amount to the current completed product as the transfer amount, and It is characterized by including a cost calculation step of updating the completed transfer amount of the production number cost summary data with the transfer amount, and updating the work-in-progress balance with the cumulative accrual amount minus the completed transfer amount.

Further, in order to solve the above-mentioned problems and achieve the objects, the present invention provides a cost transfer program to be executed by an information processing device including a control unit, wherein the control unit is configured to control a product to be manufactured. , Standard cost master in which the standard cost per piece is registered for each cost item, production number information including production number, number of arrangements, and number of completed items, production number, cost item, cumulative amount incurred, and completed transfer amount. , manufacturing number cost summary data including the remaining amount of work in progress, and in the control section, when the product is completed, a manufacturing number processing step that updates the completed number of the manufacturing number information, and the cost A cost generation processing step that updates the cumulative amount incurred and the remaining amount of work in progress for the relevant cost item in the manufacturing number cost summary data each time the manufacturing number information is updated, and when the number of completed items in the manufacturing number information is updated, the number of arrangements > In the case of completed quantities, for each cost item, calculate the transfer amount by multiplying the standard cost in the standard cost master by the current completed quantity, transfer the calculated transfer amount to the current finished product as the transfer amount, and calculate the above manufacturing number. The present invention is characterized by a cost transfer program for executing a cost calculation step of updating the completed transfer amount of cost summary data with the transfer amount and updating the work-in-progress balance with the cumulative accrual amount minus the completed transfer amount.

According to the present invention, when individual costs are managed for products, by transferring the cost based on the standard cost for divided finished products, the accuracy of the transferred amount can be improved and the transferred amount can be grasped at an early stage. This has the effect of making it possible to quickly understand costs.

FIG. 1 is a diagram for explaining the amount transferred from "in-process cost to completed cost". FIG. 2 is a block diagram showing an example of the configuration of the cost transfer device according to the present embodiment. FIG. 3 is a diagram showing an example of the configuration of a standard cost master. FIG. 4 is a flow diagram showing an example of the overall processing of the cost transfer device according to the present embodiment. FIG. 5 is a diagram for explaining a specific example of processing of the control unit of the cost transfer device according to the present embodiment. FIG. 6 is a diagram for explaining a specific example of processing of the control unit of the cost transfer device according to the present embodiment. FIG. 7 is a diagram for explaining a specific example of processing of the control unit of the cost transfer device according to the present embodiment. FIG. 8 is a diagram for explaining a specific example of processing of the control unit of the cost transfer device according to the present embodiment. FIG. 9 is a diagram for explaining a specific example of processing of the control unit of the cost transfer device according to the present embodiment. FIG. 10 is a diagram for explaining a specific example of processing of the control unit of the cost transfer device according to the present embodiment. FIG. 11 is a diagram for explaining a specific example of processing of the control unit of the cost transfer device according to the present embodiment.

Embodiments of the present invention will be described in detail based on the drawings. Note that the present invention is not limited to this embodiment.

[1. overview]
For example, in a manufacturing industry that uses individual cost management, if there is a split completion based on the individual cost control number (hereinafter referred to as "manufacturing number"), the transfer amount from "in-process cost → completed cost" will be In many cases, it is difficult to grasp the corresponding cost.

FIG. 1 is a diagram for explaining the amount transferred from "in-process cost to completed cost". In the following explanation, all monetary amounts will be expressed in units of "thousand yen" and their notation will be omitted. In the example shown in FIG. 1, transfer will be explained in the case where the number of completed items is "7" out of the number of ordered items "10" for the product number "S001". The material cost "1,000" has already been purchased for all the arrangements, so only the amount for the 7 completed items will be transferred. The outsourcing fee of 700 yen was incurred only for the 7 completed items, so the entire amount will be transferred. The labor cost of ``140'' is charged for all items, so only the amount for the 7 items completed will be transferred.

In this way, if you try to make a transfer in reality, it is difficult because you need to accurately understand each item, and it takes a lot of effort to understand the completion cost at the time of completing the division. .

Therefore, in this embodiment, when the division is completed, the transfer is made based on the preset "standard cost", and when the payment is completed, the remaining amount can be transferred, so that the transfer is made based on the standard cost. This not only improves the accuracy of the transfer amount, but also enables earlier understanding of costs by allowing the transfer amount to be ascertained early. Note that if standard cost > actual cost at the time of transfer, the work in progress will become negative, so the transfer will be made at "actual cost."

The cost control device of the present invention can be suitably applied to, for example, manufacturing industries that manufacture various products such as large machines.

[2. composition]
An example of the configuration of the cost transfer device 100 according to this embodiment will be described with reference to FIG. 2. FIG. 2 is a block diagram showing an example of the configuration of the cost transfer device 100.

The cost transfer device 100 is a commercially available desktop personal computer. Note that the cost transfer device 100 is not limited to a stationary information processing device such as a desktop personal computer, but also a portable type such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer. It may also be an information processing device.

The cost transfer device 100 includes a control section 102, a communication interface section 104, a storage section 106, and an input/output interface section 108. Each part included in the cost transfer device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 communicably connects the cost transfer device 100 to the network 300 via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via a communication line. Here, the network 300 has a function of connecting the cost transfer device 100 and the server 200 so that they can communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

An input device 112 and an output device 114 are connected to the input/output interface unit 108 . As the output device 114, in addition to a monitor (including a home television), a speaker or a printer can be used. As the input device 112, in addition to a keyboard, a mouse, and a microphone, a monitor that cooperates with the mouse to realize a pointing device function can be used. Note that, below, the output device 114 may be described as a monitor 114, and the input device 112 may be described as a keyboard 112 or a mouse 112. Furthermore, displaying information on the monitor 114 and having the user operate the input device 112 may be referred to as "user operation via the UI."

The storage unit 106 stores various databases, tables, files, and the like. The storage unit 106 stores a computer program for giving instructions to a CPU (Central Processing Unit) to perform various processes in cooperation with an OS (Operating System). As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, etc. can be used. The storage unit 106 includes a standard cost master 106a, a data file 106b, and the like. FIG. 3 is a diagram showing an example of the configuration of the standard cost master 106a.

The standard cost master 106a is a master for transferring standard costs for each cost item, and as shown in FIG. It can be made up of tables etc. in which standard costs are associated and registered.

The data file 106c is a file for storing various data such as manufacturing number information and manufacturing number cost total data.

The product number information may include the product number, item code, number of arrangements, and number of completed items. The number of completed items is updated, for example, on a monthly basis when a product is completed. In this embodiment, for example, it is assumed that the product is a large machine that takes time to manufacture, so it is not completed at the same time for the number of arrangements, but is completed in parts (for example, when the number of arrangements = 10). On the other hand, it is assumed that, for example, 6 items, 3 items, and 1 item are completed in order on a monthly basis.)

The production number cost summary data may include the production number, cost item, cumulative amount generated, completed transfer amount, and work-in-process balance. The cost items include, for example, material costs, outsourcing costs, labor costs, etc. The cumulative amount incurred is the amount that accumulates the costs incurred. The completed transfer amount is the transfer amount of the costs transferred to the completed product. The balance of work in progress is calculated by the cumulative accrued amount minus the completed transfer amount.

Returning to FIG. 2, the control unit 102 is a CPU or the like that centrally controls the cost transfer device 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs specifying various processing procedures, required data, etc., and performs various information processing based on these stored programs. Execute.

The control unit 102 is configured to be able to access the standard cost master 106a, data file 106b, etc. stored in the storage unit 106. Note that the standard cost master 106a and the data file 106bd may be provided in other locations (for example, the server 200), as long as they can be accessed by the control unit 102.

Functionally, the control section 102 includes a master maintenance section 102a, a product number processing section 102b, a cost generation processing section 102c, a cost calculation processing section 102d, and a screen display control section 102e.

The master maintenance unit 102h inputs, adds, changes, updates, etc. data to the standard cost master 106a, for example, in response to an operator's operation on a master maintenance screen (not shown) displayed on the monitor 114. Make settings.

For example, the production number processing unit 102b creates production number information including the production number, the number of arrangements, and the number of completed items in response to an operator's operation on an input screen (not shown) displayed on the monitor 114, and saves the information to a data file 106b. The completed number of product number information is updated each time a product is completed.

The cost generation processing unit 102c calculates, for example, the cumulative amount of costs incurred for each cost item for the target product number, in response to an operator's operation on an input screen (not shown) displayed on the monitor 114. Production number cost summary data including the completed transfer amount and the remaining amount of work in progress is generated and registered in the data file 106b, and each time costs are incurred, the incurred costs are accumulated (updated) to the cumulative amount incurred and the remaining amount of work in progress for the relevant expense item. )do.

When the number of completed items in the production number information is updated, the cost calculation processing unit 102d calculates the standard cost × the standard cost in the standard cost master 106a for each cost item in the case of arrangement number>completed number, that is, in the case of split completion. Calculate the transfer amount based on the current completed quantity, transfer the calculated transfer amount to the current finished product as the transfer amount, update the completed transfer amount in the production number cost summary data with the transfer amount, and change the work in process balance to the cumulative amount generated. - Update with completed transfer amount.

The cost calculation processing unit 102d may decide to transfer the remaining work-in-progress amount to the current finished product as the transfer amount if the standard cost in the standard cost master 106a x the current completed number>the remaining work-in-process amount in the production number cost summary data.

The cost calculation processing unit 102d may decide to transfer the entire amount of the work-in-progress balance in the production number cost summary data to the current completed product for each cost item when the number of arrangements = the number of completed items, that is, when the item is completely paid. .

The screen display control unit 102e controls the display and input of various screens (for example, input screens, etc.) displayed on the monitor 114.

[3. Concrete example]
A specific example of the processing of the control unit 102 of the cost transfer device 100 in this embodiment will be described with reference to FIGS. 2 to 11.

(3-1. Overall processing)
FIG. 4 is a flowchart for explaining an outline of the overall processing of the control unit 102 of the cost transfer device 100 in this embodiment.

With reference to FIG. 4, an overview of the overall processing of the control unit 102 of the cost transfer device 100 in this embodiment will be described. In FIG. 4, the master maintenance unit 102a executes master maintenance processing (step S1). Specifically, in the master maintenance process, the master maintenance unit 102a updates data to the standard cost master 106a, for example, in response to an operator's operation on a master maintenance screen (not shown) displayed on the monitor 114. Make settings.

The manufacturing number processing unit 102b executes manufacturing number processing (step S2). Specifically, in the manufacturing number processing, the manufacturing number processing unit 102b includes, for example, the manufacturing number, the number of arrangements, and the number of completed items according to an operator's operation on an input screen (not shown) displayed on the monitor 114. Manufacturing number information is created and registered in the data file 106b, and the number of completed products in the manufacturing number information is updated each time a product is completed.

The cost generation processing unit 102c executes cost generation processing (step S3). Specifically, in the cost generation process, the cost generation processing unit 102c calculates each cost item for the target product number in response to an operator's operation on an input screen (not shown) displayed on the monitor 114, for example. Then, production number cost summary data including the cumulative amount of incurred costs, completed transfer amount, and remaining amount of work in progress is generated and registered in the data file 106b, and each time costs are incurred, the incurred costs are recorded in the relevant expense item. Accumulate (update) the cumulative accrual amount and work-in-progress balance.

The cost calculation processing unit 102d executes cost calculation processing (step S4). Specifically, in the cost generation process, when the completed number of production number information is updated, if the number of arrangements > the number of completed items, that is, in the case of split completion, the cost calculation processing unit 102d calculates the number of items for each cost item. Next, calculate the transfer amount by multiplying the standard cost in the standard cost master 106a by the current completed quantity, transfer the calculated transfer amount to the current finished product as the transfer amount, and set the completed transfer amount in the production number cost summary data as the transfer amount. and update the work-in-progress balance as cumulative accrued amount - completed transfer amount.

The cost calculation processing unit 102d may decide to transfer the remaining work-in-progress amount to the current finished product as the transfer amount if the standard cost in the standard cost master 106a x the current completed number>the remaining work-in-process amount in the production number cost summary data.

The cost calculation processing unit 102d may decide to transfer the entire amount of the work-in-progress balance in the production number cost summary data to the current completed product for each cost item when the number of arrangements = the number of completed items, that is, when the item is completely paid. .

(3-2. Sample data)
5 to 11 are diagrams showing sample data for explaining specific examples of processing by the control unit 102 of the cost transfer device 100 in this embodiment. A specific example of the processing of the control unit 102 of the cost transfer device 100 in this embodiment will be described with reference to FIGS. 5 to 11.

FIG. 5(A) shows a data example of product number information. The production number information includes items such as production number, item code, quantity to be arranged, and quantity completed. In the example shown in FIG. 5A, the product number is "S001," the item code is "H001," the number of items ordered is "10," and the number of items completed is "0."

FIG. 5(B) shows an example of manufacturing number cost summary data. Production number cost summary data is
It has items such as product number, expense item, cumulative amount incurred, completed transfer amount, and remaining work in progress. In the example shown in FIG. 5(B), the first line contains the product number "S001", the expense item "material cost", the cumulative amount incurred "3,000", the completed transfer amount "0", and the work in process balance "3,000". , the second line is the production number "S001", the expense item "outsourcing expense", the cumulative amount incurred "1,800", the completed transfer amount "0", the remaining work in progress "1,800", the third line is the production number "S001'', expense item ``labor cost'', cumulative amount incurred ``800'', completed transfer amount ``0'', remaining amount in process ``800'', the fourth line is production number ``S001'', expense item ``indirect costs'', cumulative amount generated `` 600,” the completed transfer amount is “0,” and the remaining amount in progress is “600.”

FIG. 5C shows an example of data in the standard cost master 106a. The standard cost master 106a includes items for items, cost items, and standard costs per item. In the example shown in Figure 5(C), the first line is item "H001", expense item "material cost", standard cost "400", and the second line is item "H001", expense item "outsourcing cost", standard cost ``200'', the third line is item ``H001'', expense item ``labor cost'', standard cost ``180'', and the fourth line is item ``H001'', expense item ``overhead'', standard cost ``50''. There is.

We will explain the judgment of split completion and complete payment. In the cost calculation process (S4), the "ordered quantity" and "completed quantity" of the corresponding production number in the production number information are compared. If "ordered quantity = completed quantity (cumulative total)", the remaining work-in-progress amount is treated as the completed cost. If "arranged quantity > completed quantity (cumulative total)", the standard cost in the standard cost master 106a x completed quantity (completed quantity in the current month (this time)) is adopted. In addition, if "standard cost x number of completed items" > remaining amount of work in progress, the remaining amount of work in progress is used.

(1. When 6 pieces of product number "S001" are completed)
With reference to FIGS. 6 and 7, a case will be described in which six pieces of product number "S001" are completed (divided completion).

FIG. 6(A) shows a data example of product number information. Because "Number of arrangements: 10" > Number of completed items (cumulative total): 6, it will be treated as completed separately.

The transfer amount is calculated using the standard cost master 106a. FIG. 6(B) is a diagram for explaining calculation of the transfer amount using the standard cost master 106a. The calculated value of the transfer amount for the "material cost" is the standard cost "400" of the standard cost master 106a x the current number of completed products "6" = "2,400". The calculated value of the transfer amount of the "outsourcing cost" is the standard cost "200" of the standard cost master 106a x the current number of completed products "6" = "1,200". The calculated value of the transfer amount of "labor cost" is the standard cost "180" of the standard cost master 106a x the current number of completed products "6" = "1,080". The calculated value of the transfer amount of "indirect costs" is the standard cost "50" of the standard cost master 106a x the current number of completed products "6" = "300".

The transfer amount calculated using the standard cost master 106a is compared with the work-in-process balance of the production number cost summary data. FIG. 7A is a diagram for explaining a comparison between the transfer amount calculated using the standard cost master 106a and the work-in-progress balance of the production number cost total data.

As shown in Figure 7 (A), for "material cost", the remaining work in process amount "3,000" > the calculated transfer amount "2,400", so the calculated transfer amount "2,400" is the transfer amount This will be transferred to the finished products (6 pieces). Regarding the "outsourcing costs," since the work-in-progress balance "1,800" is greater than the calculated transfer amount "1,200," the calculated transfer amount "1,200" is transferred to the current finished product as the transfer amount.

Regarding the "labor cost," since the work-in-progress balance "800" is less than the calculated transfer amount "1,080," the work-in-progress balance "800" is transferred to the current finished product as the transfer amount. Regarding "indirect costs", since the work-in-progress balance "600" > the calculated transfer amount "300", the calculated transfer amount "300" is transferred to the current finished product as the transfer amount.

After the transfer, update the completed transfer amount and work-in-progress balance in the production number cost summary data. FIG. 7(B) is a diagram for explaining updating of the completed transfer amount and work-in-progress balance in the production number cost summary data after transfer. Update the completed transfer amount with the transfer amount. Update the work-in-progress balance to cumulative accrued amount - completed transfer amount.

As shown in Figure 7 (B), the completed transfer amount of "material cost" is set to "2,400", and the remaining work in process amount is set to ``3,000'', the cumulative amount incurred - ``2,400'' = 600. ”. The completed transfer amount of "Outsourcing expenses" is updated to "1,200", and the remaining work in process amount is updated to "cumulative accrued amount "3,000" - completed transfer amount "2,400" = "600".

Update the completed transfer amount of "labor costs" to "800" and the remaining work in process amount to "cumulative accrued amount "800" - completed transfer amount "800" = "0". The completed transfer amount of "indirect costs" is updated to "300", and the remaining work in process amount is updated to "cumulative accrued amount "600" - completed transfer amount "300" = "300".

(2. If 3 more pieces are completed for product number "S001")
With reference to FIGS. 8 and 9, a case will be described in which three more pieces of product number "S001" are completed (split completion).

FIG. 8(A) shows a data example of product number information. The number of completed products in the product number information has been updated to "9". Because "Number of arrangements: 10" > Number of completed items (cumulative total): 9, it will be treated as completed separately.

FIG. 8(B) shows an example of updated production number cost summary data with additional costs. Regarding the "material cost," an additional "1000" has been incurred, and the cumulative amount incurred has been updated to "4,000" and the remaining work in process amount is "1,600." Regarding "outsourcing costs," the additional occurrence is "0."

Regarding "labor costs," an additional amount of "300" has been incurred, and the cumulative amount incurred has been updated to "1,100" and the remaining work in process amount is "300." Regarding "indirect costs," an additional "50" has been incurred, and the cumulative amount incurred has been updated to "650" and the remaining work in process amount is "350."

The transfer amount is calculated using the standard cost master 106a. FIG. 8C is a diagram for explaining calculation of the transfer amount using the standard cost master 106a. The calculated value of the transfer amount of "material cost" is the standard cost "400" of the standard cost master 106a x the current number of completed products "3" = "1,200". The calculated value of the transfer amount of the "outsourcing cost" is the standard cost "200" of the standard cost master 106a x the current number of completed products "3" = "600".

The calculated value of the transfer amount of "labor cost" is the standard cost "180" of the standard cost master 106a x the current number of completed products "3" = "540". The calculated value of the transfer amount of "indirect costs" is the standard cost "50" of the standard cost master 106a x the number of items completed this time "3" = "150".

The transfer amount calculated using the standard cost master 106a is compared with the work-in-process balance of the production number cost summary data. FIG. 9A is a diagram for explaining a comparison between the transfer amount calculated using the standard cost master 106a and the work-in-progress balance of the production number cost total data.

As shown in Figure 9 (A), for "Material costs", the remaining work in process amount "1,600" > the calculated transfer amount "1,200", so the calculated transfer amount "1,200" is the transfer amount This will be transferred to the finished products (3 pieces). Regarding the "outsourcing costs," since the remaining work in process amount "600" ≦ the calculated transfer amount "600," the remaining work in process amount "600" is transferred to the current finished product as the transfer amount.

Regarding the "labor cost", since the work-in-progress amount "300" ≦ the calculated transfer amount "540", the work-in-progress amount "300" is transferred to the current finished product as the transfer amount. Regarding "indirect costs", since the work-in-process amount "350" is greater than the calculated transfer amount "150", the calculated transfer amount "150" is set as the transfer amount.

After the transfer, update the completed transfer amount and work in process balance in the production number cost summary data. FIG. 9(B) is a diagram for explaining updating of the completed transfer amount and the work-in-progress remaining amount in the production number cost summary data after transfer. Update (cumulate) the completed transfer amount with the current transfer amount. Update the work-in-progress balance to cumulative accrued amount - completed transfer amount.

As shown in Figure 9 (B), the completed transfer amount of "material cost" is set to "3,600", and the remaining amount of work in process is set to ``4,000'', the cumulative amount incurred - ``1,200'' completed transfer amount = ``400''. ”. The completed transfer amount of "Outsourcing expenses" is updated to "1,800", and the remaining work in process amount is updated to "cumulative accrued amount "1,800" - completed transfer amount "1,800" = "0".

Update the completed transfer amount of "Labor costs" to "1,100" and the remaining work in process amount to "cumulative accrued amount "1,100" - completed transfer amount "1,100" = "0". The completed transfer amount of "indirect costs" is updated to "450", and the remaining work in process amount is updated to "cumulative incurred amount "650" - completed transfer amount "450" = "200".

(3. If one more piece is completed for product number "S001")
With reference to FIGS. 10 and 11, the case where one more product is completed (completely delivered) for product number "S001" will be described.

FIG. 10(A) shows a data example of product number information. The completed number of product number information has been updated to "10". Since the number of arrangements is ``10'' = the number of completed items (cumulative total) is ``10'', it is treated as fully delivered.

FIG. 10(B) shows an example of manufacturing number cost summary data that has been updated due to additional costs. Regarding "material cost," an additional "200" has been incurred, and the cumulative amount incurred has been updated to "4,200" and the remaining work in process amount is "600." Regarding "outsourcing costs," the additional occurrence is "0."

Regarding "labor costs," an additional "100" has been incurred, and the cumulative amount incurred has been updated to "1,200" and the remaining work in process is "100." Regarding "indirect costs," an additional "20" has been incurred, and the cumulative amount incurred has been updated to "670" and the remaining work in process amount is "220."

With this completion, the corresponding product number becomes "Completely Delivered", so the entire amount remaining in progress will be transferred as the completed cost.

FIG. 11A is a diagram for explaining a case where the entire amount remaining in process in the manufacturing number cost total data is transferred. As shown in FIG. 11(A), for the "material cost", the work-in-process balance "600" is transferred to the current finished product (1 piece) as the transfer amount. As for "outsourcing costs", the work in progress amount is "0", so no transfer is made.

Regarding the "labor cost," the work-in-progress balance of "100" is transferred to the finished product (1 piece) as the transfer amount. Regarding "indirect costs", the work-in-process balance "220" is transferred to the finished product this time as the transfer amount.

After the transfer, update the completed transfer amount and work in process balance in the production number cost summary data. FIG. 11(B) is a diagram for explaining updating of the completed transfer amount and the work-in-progress remaining amount in the production number cost summary data after transfer. Update (cumulate) the completed transfer amount with the current transfer amount. Update the work-in-progress balance to cumulative accrued amount - completed transfer amount.

As shown in Figure 11 (B), the completed transfer amount for "material costs" is set to "4,200", the completed transfer amount for "outsourcing costs" is set to "1,800", and the completed transfer amount for "labor costs" is set to "4,200". is updated to "1,200" and the completed transfer amount of "Indirect costs" is updated to "670". At the time of complete delivery, the entire amount is transferred to the completed cost, so the remaining work in progress becomes zero.

As explained above, according to the present embodiment, for the product to be manufactured, the standard cost master 106a in which the standard cost per unit is registered for each cost item, and the manufacturing number when the product is completed. A manufacturing number processing unit 102b that updates the completed number of information; a cost generation processing unit 102c that updates the cumulative amount of the production number cost summary data and the remaining amount of work in progress for each expense item each time a cost is generated; When the number of completed items in the information is updated, if the number of arrangements > the number of completed items, the transfer amount is calculated by multiplying the standard cost of the standard cost master x the current number of completed items for each cost item. A cost calculation processing unit 102d that transfers the transfer amount to the current finished product as the transfer amount, updates the completed transfer amount of the manufacturing number cost summary data with the transfer amount, and updates the work-in-progress balance as the cumulative accrued amount - the completed transfer amount; If you are managing individual product costs, you can improve the accuracy of the transfer amount and understand the transfer amount early by transferring the cost based on the standard cost for split finished products. This makes it possible to quickly understand costs.

[4. Contribution to the Sustainable Development Goals (SDGs) led by the United Nations]
This embodiment can contribute to improving business efficiency and promoting appropriate business decisions of companies, and thus can contribute to Goals 8 and 9 of the SDGs.

Furthermore, this embodiment can contribute to reducing waste loss and promoting paperless and electronic systems, making it possible to contribute to Goals 12, 13, and 15 of the SDGs.

Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[5. Other embodiments]
In addition to the embodiments described above, the present invention may be implemented in various different embodiments within the scope of the technical idea described in the claims.

For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all of the processes described as being performed manually can be performed manually. Alternatively, some of the steps can be performed automatically using known methods.

In addition, unless otherwise specified, information including processing procedures, control procedures, specific names, parameters such as registered data and search conditions for each process, screen examples, and database configurations shown in this specification and drawings are included. It can be changed arbitrarily.

Further, regarding the cost transfer device 100, each illustrated component is functionally conceptual, and does not necessarily need to be physically configured as illustrated.

For example, the processing functions provided in the cost transfer device 100, especially each processing function performed by the control unit, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU. Alternatively, it may be implemented as hardware using wired logic. Note that the program is recorded on a non-temporary computer-readable recording medium containing programmed instructions for causing the information processing device to execute the processing described in this embodiment, and the program is recorded on a non-temporary computer-readable recording medium that causes the information processing device to execute the processing described in this embodiment. Machine read to 100. That is, a storage unit such as a ROM or an HDD (Hard Disk Drive) stores a computer program that cooperates with an OS to give instructions to a CPU and perform various processes. This computer program is executed by being loaded into the RAM, and constitutes a control unit in cooperation with the CPU.

Further, this computer program may be stored in an application program server connected to the cost transfer device 100 via an arbitrary network, and it is also possible to download all or part of it as necessary. be.

Further, a program for executing the processing described in this embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EE. PROM (registration Trademark) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Disk Read Only Memory), MO (Magneto-Optical disk) ), DVD (Digital Versatile Disk), Blu-ray (registered trademark) Disc, etc. shall include any “portable physical medium”.

Furthermore, a "program" is a data processing method written in any language or writing method, and does not matter in the form of source code or binary code. Note that a "program" is not necessarily limited to a unitary structure, but may be distributed as multiple modules or libraries, or may work together with separate programs such as an OS to achieve its functions. Including things. Note that well-known configurations and procedures can be used for the specific configuration and reading procedure for reading the recording medium in each device shown in the embodiments, and the installation procedure after reading.

The various databases stored in the storage unit are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and are used for various processing and website provision. Stores programs, tables, databases, web page files, etc.

Further, the cost transfer device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which any peripheral device is connected. Further, the cost transfer device 100 may be realized by installing software (including programs, data, etc.) that makes the device realize the processing described in this embodiment.

Furthermore, the specific form of dispersion and integration of devices is not limited to what is shown in the diagram, and all or part of them can be functionally or physically divided into arbitrary units according to various additions or functional loads. It can be configured in a distributed/integrated manner. That is, the embodiments described above may be implemented in any combination, or the embodiments may be implemented selectively.

100 Cost transfer device 102 Control unit 102a Master maintenance unit 102b Product number processing unit 102c Cost generation processing unit 102d Cost calculation processing unit 102e Screen display control unit 104 Communication interface unit 106 Storage unit 106a Standard cost master 106b Data file 108 Input/output interface unit 112 input device 114 output device 200 server 300 network

Claims (7)

A cost transfer device equipped with a control unit and for managing individual product costs,
The control unit includes:
A standard cost master that registers the standard cost per unit for each cost item for the product to be manufactured,
Production number information including production number, order quantity, and completed quantity,
Production number cost summary data including production number, cost item, cumulative accrued amount, completed transfer amount, and remaining work in progress,
is configured to be accessible to
manufacturing number processing means for updating the completed number of the manufacturing number information when the product is completed;
A cost generation processing means that updates the cumulative amount incurred and the remaining amount of work in progress for the relevant cost item in the production number cost summary data each time a cost is generated;
When the number of completed products in the production number information is updated, if the number of arrangements > the number of completed items, calculate the transfer amount by multiplying the standard cost of the standard cost master by the current number of completed items for each cost item. , a cost calculation means that transfers the calculated transfer amount to the current finished product as the transfer amount, updates the completed transfer amount in the production number cost summary data with the transfer amount, and updates the work-in-progress balance as the cumulative accrued amount minus the completed transfer amount. and,
A cost transfer device characterized by comprising: The cost calculation means is characterized in that, if the standard cost of the standard cost master x the current number of completed products>the remaining work-in-progress amount of the production number cost summary data, the remaining work-in-progress amount is transferred to the current finished product as a transfer amount. The cost transfer device according to item 1. 2. The cost calculation means, when the number of arrangements = the number of completed products, transfers the entire amount of work-in-progress remaining amount of the production number cost summary data to the current completed product for each cost item. 2. The cost transfer device described in 2. 4. The cost transfer device according to claim 1, wherein the cost items include material costs, outsourcing costs, and labor costs. The cost transfer device according to any one of claims 1 to 4, wherein the product includes a large machine. A cost transfer method executed by an information processing device including a control unit,
The control unit includes:
A standard cost master that registers the standard cost per unit for each cost item for the product to be manufactured,
Production number information including production number, order quantity, and completed quantity,
Production number cost summary data including production number, cost item, cumulative accrued amount, completed transfer amount, and remaining work in progress,
is configured to be accessible to
executed in the control unit,
a manufacturing number processing step of updating the completed number of the manufacturing number information when the product is completed;
a cost generation processing step of updating the cumulative amount incurred and the work-in-progress amount of the relevant cost item in the production number cost summary data each time a cost is generated;
When the number of completed products in the production number information is updated, if the number of arrangements > the number of completed items, calculate the transfer amount by multiplying the standard cost of the standard cost master by the current number of completed items for each cost item. , a cost calculation process in which the calculated transfer amount is transferred to the current finished product as the transfer amount, the completed transfer amount in the production number cost summary data is updated with the transfer amount, and the work-in-progress balance is updated as the cumulative accrued amount - completed transfer amount. and,
A cost transfer method characterized by including: A cost transfer program to be executed by an information processing device equipped with a control unit,
The control unit includes:
A standard cost master that registers the standard cost per unit for each cost item for the product to be manufactured,
Production number information including production number, order quantity, and completed quantity,
Production number cost summary data including production number, cost item, cumulative accrued amount, completed transfer amount, and remaining work in progress,
is configured to be accessible to
In the control section,
a manufacturing number processing step of updating the completed number of the manufacturing number information when the product is completed;
a cost generation processing step of updating the cumulative amount incurred and the work-in-progress amount of the relevant cost item in the production number cost summary data each time a cost is generated;
When the number of completed products in the production number information is updated, if the number of arrangements > the number of completed items, calculate the transfer amount by multiplying the standard cost of the standard cost master by the current number of completed items for each cost item. , a cost calculation process in which the calculated transfer amount is transferred to the current finished product as the transfer amount, the completed transfer amount in the production number cost summary data is updated with the transfer amount, and the work-in-progress balance is updated as the cumulative accrued amount - completed transfer amount. and,
Cost transfer program to run.

Images